(Please write out correct answer and whether its A, B, C or D.) Thank you!

Tannin Products Inc., processes a base chemical into plastic. The standard and actual costs for direct labor for the manufacture of 1,400 units of product are: Standard costs Actual costs Direct labor 230 hours at $20.50 220 hours at $20.40 Which T-account entry should be made to record the labor rate and time variances when direct labor is incurred? Work in process 4,715 Wages payable 4,488 Rate variance 22 Time variance 205 Work in process 4,715 Wages payable 4,488 Rate variance 23 Time variance 204 Work in process 4,488 Wages payable 4.715 Rate variance 22 Time variance 205 Work in process 4,488 Wages payable 4,715 Rate variance 23 Time variance 204